制定组织的风险偏好声明是管理层的责任。

问题如下：

Which of the following tasks regarding risk appetite would be reasonably performed by an organization's Board of Directors?

I.Develop the organization's risk appetite statement.

II.Determine if the risk appetite may cause risks in other areas of the organization.

选项：

I only

II only

Both I and II

Neither I nor II

解释：

Developing the organization's risk appetite statement is the responsibility of management. It is the Board's role to review and provide appropriate feedback on management's work with regard to the risk appetite statement. Determining if the risk appetite may cause risks in other areas of the organization is consistent with the Board's oversight role.

制定组织的风险偏好声明是管理层的责任。
审计委员会的职责是审查管理层在风险偏好报表方面的工作并提供适当的反馈。
确定风险偏好是否可能在组织的其他领域造成风险与审计委员会的监督作用是一致的。